Borussia Dortmund forward Ousmane Dembele wants a move to Barcelona, according to Sky in Germany.
The Bundesliga side insist Dembele is not for sale, but it is believed they would be willing to listen to offers of more than £90m for the 20-year-old, who is waiting for the two clubs to agree a deal.
Borussia Dortmund are a listed company and any offer for the French international would have to be reported to the Frankfurt Stock Exchange.
Dembele scored 10 goals in 49 appearances for Dortmund last season after joining the club for £13m from Rennes in the summer.
He helped the Signal Iduna Park side win the DFB-Pokal Cup in his first season.
Dembele made his senior debut for Rennes in November 2015 and scored 12 goals in 27 appearances in an impressive first campaign with the Ligue 1 side, which also saw him named the Young Player of the Year in France.
He was linked with a move to a number of Europe's top clubs before signing for Dortmund in 2016.
Barcelona are looking to add to their options upfront after the world-record sale of Neymar to Paris Saint-Germain last week and have also been linked with a move for Liverpool's Philippe Coutinho.